308 - The Art of Constructing an Expected Rate of Return Discount Rate

Multiemployer plan actuaries select the discount rates used to calculate minimum funding standards based on expected rates of return on plan assets. Speakers examine the various factors and considerations that influence the selection process. They also address practical approaches to sourcing data, evaluating assumptions, and balancing actuarial judgment with regulatory and financial reporting requirements. Come to gain a deeper understanding of the nuances and strategic implications of discount rate construction.

Speakers:

Alex Knights

PNC

Mr. Johnny Ngoc Hong

Horizon Actuarial Services, LLC

Mr. Joshua Shapiro

Groom Law Group, Chartered

Piotr Krekora

Gabriel Roeder Smith & Company

R. Evan Inglis

Credits:

CPD Credit: 1.50 EA Core Credit: 1.50 EA Ethics Credit: EA Non-Core Credit: EA Formal Credit: 1.50